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HQ 957628




February 28, 1995

CLA-2 CO:R:C:T 957628 CMR

CATEGORY: CLASSIFICATION

TARIFF NO.: 6201.93.3511

Mr. Tim Sammy
Associated Merchandising Corporation
1440 Broadway
New York, New York 10018

RE: Classification of a man's woven nylon windshirt; 6201, HTSUSA

Dear Mr. Sammy:

This ruling is in response to your request of November 1, 1994, regarding the classification of a man's woven nylon pullover garment referred to as a windshirt. A sample was submitted with your request. The garment is to be manufactured in Singapore.

FACTS:

The submitted garment, style 20270000, is a man's woven nylon pullover featuring a V-neck rib knit crossover neck band, long sleeves with rib knit cuffs and a rib knit waistband. The garment has side seam pockets at the waist and is claimed to be water repellant. In your letter, you state the garment is designed to be marketed as a windshirt, not as rain protection.

The garment was tested by Customs Office of Laboratory Services. The lab report indicates the garment has an application of plastics material, but it did not pass the water resistance requirements as specified in the tariff schedule at Additional U.S. Note 2, Chapter 62, Harmonized Tariff Schedule of the United States Annotated (HTSUSA).

ISSUE:

Is the submitted garment classifiable as a jacket, similar to a windbreaker in heading 6201, HTSUSA, or as an other garment in heading 6211, HTSUSA?

LAW AND ANALYSIS:

Classification of goods under the HTSUSA is governed by the General Rules of Interpretation (GRIs). GRI 1 provides that "classification shall be determined according to the terms of the headings and any relative section or chapter notes and, provided such headings or notes do not otherwise require, according to [the remaining GRIs taken in order]."

The garment at issue has the basic appearance of a pullover shirt. However, it also has features generally associated with jackets. Reference to the provisions of the HTSUSA and the relevant Explanatory Notes (which are the official interpretation of the HTS at the international level) offer little assistance in this particular case. Therefore, it is reasonable to look to the Guidelines for the Reporting of Imported Products in Various Textile and Apparel Categories, CIE 13/88, for guidance regarding characteristics normally associated with shirts versus those normally associated with jackets.

The Guidelines were developed and revised in accordance with the HTSUSA to insure uniformity, to facilitate statistical classification, and to assist in the determination of the appropriate textile categories established for the administration of the Arrangement Regarding International Trade in Textiles. They offer guidance to the trade community and Customs personnel as to various characteristics of garments. It is important, however, to remember that the Guidelines are not hard and fast rules, but guidance in drawing distinctions between classes of garments.

In the Guidelines at pages 5 and 6, characteristics of shirt-jackets are described and some general guidance in distinguishing between shirts and jackets is given. Shirt- jackets are described as having "full or partial front openings and sleeves, and at the least cover[ing] the upper body from the neck to the waist." Various features are listed and it is stated that provided the result is not unreasonable, if a garment possesses at least three of the listed features it will be categorized as a jacket. Additionally, it states that "[g]arments not possessing at least 3 of the listed features will be considered on an individual basis.

The garment at issue has at least three listed features from the Guidelines, i.e, pockets at the waist, rib knit cuffs and a rib knit waistband. However, the garment does not have a full or partial front opening which weighs against a jacket classification. Although the garment is not water resistant, it
has been treated to be water repellant and we believe is similar to other garments known as wind shirts or wind jackets which are held out to the public for use in inclement weather while golfing.

Customs classified a different, though similar, garment in HRL 956982 of November 22, 1994, as a jacket of heading 6202, HTSUSA. That garment was described as a windjacket designed to be worn by golfers during inclement weather. Additionally, in HRL 957230 of November 29, 1994, Customs classified another very similar garment as a jacket, similar to a windbreaker, in heading 6201, HTSUSA.

Based upon an overall examination of the features of the garment, and in light of Customs earlier rulings on almost identical garments, Customs believes the garment at issue is most properly classified as a jacket, similar to a windbreaker, in heading 6201, HTSUSA.

HOLDING:

The garment at issue, style 20270000, is classifiable as a jacket, similar to a windbreaker, in subheading 6201.93.3511, HTSUSA, dutiable at 29.3 percent. The garment falls within textile category 634.

The designated textile and apparel category may be subdivided into parts. If so, the visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest you check, close to the time of shipment, the Status Report On Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service which is updated weekly and is available for inspection at your local Customs office.

Due to the changeable nature of the statistical annotation (the ninth and tenth digits of the classification) and the restraint (quota/visa) categories, you should contact your local Customs office prior to importation of this merchandise to determine the current status of any import restraints or requirements.

Sincerely,

John Durant, Director
Commercial Rulings Division

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